Enrico De Mita

The job analyzes in a critical prospective the remission of tax liability, with a particular attention to the serious problems of constitutionality that it gives. Until to the 1971 all the remissions emanated regarded only the sanctions. It was from the Tax System Reform of 1971 that the remission regarded the taxes for the generality of the contributors, like transitory regimen in order to pass from a system to an other. And this justification has been adduced improperly also for the last ones remissions. This institute has a political and economic genesis, as said the jurisprudence of the Constitutional Court that always has saved it: the remission of tax liability is preordered to acquire to the State more income and to avoid actions. The Auctor hopes a new jurisprudence of the Court in order to specify the constitutional limits of the remission, that is a defect of the democracy.